The Japanese stock market has been on a roll, exceeding 30,000 yen for the first time in more than 20 years. The common feature for both those who made money and those who lost money in the stock market is the "profit and loss" system, which adjusts the tax amount by adding or subtracting the profit or loss for the year. Profit and loss" is a term that is used in the Profit and Loss Statement, which is an indispensable part of corporate accounting.